The Phosphate Company Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	97.15	0.68	55.99	0.48	0.56
Short-Term Investments	70.64	0.27	0.47	0.5	-
Trading Asset Securities	-	2.9	23.96	72.06	22.5
Cash & Short-Term Investments	167.79	3.84	80.42	73.04	23.06
Cash Growth	4266.17%	-95.22%	10.11%	216.73%	613.24%
Accounts Receivable	111.77	47.72	43.15	118.72	16.5
Other Receivables	-	104.53	68.05	56.67	97.45
Receivables	111.77	152.25	111.23	175.4	113.98
Inventory	316.5	270.37	172.54	304.3	128.35
Prepaid Expenses	-	0.42	3.05	3.63	2.3
Other Current Assets	126.9	28.09	27.44	35.24	23.16
Total Current Assets	722.96	454.98	394.67	591.6	290.84
Property, Plant & Equipment	677.05	684.22	693.51	699.5	709.46
Long-Term Investments	100.03	100.03	100.03	0.03	0.03
Long-Term Deferred Tax Assets	21.44	20.34	15.74	14.52	4.49
Other Long-Term Assets	5.34	5.48	5.37	114.2	113.97
Total Assets	1,527	1,265	1,209	1,420	1,119
Accounts Payable	301.69	119.9	110.83	155.51	99.13
Accrued Expenses	-	30.61	11.31	55.06	52.05
Short-Term Debt	138.06	79.38	57.82	174.98	30.75
Current Portion of Long-Term Debt	-	19.99	18.67	10.93	9.28
Current Income Taxes Payable	11.27	11.04	8.9	19.85	8.29
Other Current Liabilities	37.42	10.14	13.12	14.12	15.07
Total Current Liabilities	488.44	271.07	220.66	430.43	214.56
Long-Term Debt	98.9	99.71	125.87	145.42	107.3
Other Long-Term Liabilities	17.66	15.56	16.89	15.7	15.47
Total Liabilities	605.01	386.34	363.42	591.55	337.33
Common Stock	36.08	36.08	36.08	36.08	36.08
Additional Paid-In Capital	-	26.25	26.25	26.25	26.25
Retained Earnings	-	816.38	783.59	765.98	719.12
Comprehensive Income & Other	885.74	-	-	-	-
Shareholders' Equity	921.81	878.7	845.91	828.3	781.45
Total Liabilities & Equity	1,527	1,265	1,209	1,420	1,119
Total Debt	236.96	199.08	202.36	331.33	147.33
Net Cash (Debt)	-69.17	-195.24	-121.95	-258.29	-124.27
Net Cash Per Share	-19.17	-54.12	-33.80	-71.60	-34.45
Filing Date Shares Outstanding	3.61	3.61	3.61	3.61	3.61
Total Common Shares Outstanding	3.61	3.61	3.61	3.61	3.61
Working Capital	234.52	183.91	174.01	161.17	76.28
Book Value Per Share	255.69	243.58	234.49	229.61	216.62
Tangible Book Value	921.81	878.7	845.91	828.3	781.45
Tangible Book Value Per Share	255.69	243.58	234.49	229.61	216.62
Land	-	629.83	629.83	629.83	629.83
Buildings	-	38.71	38.71	38.71	38.71
Machinery	-	96.29	93.22	92.6	92.47
Construction In Progress	-	-	3.49	0.21	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.